AHP method in the analysis of the financial statements of companies in the metal-mechanical sector
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Brasileira de Contabilidade e Gestão |
Texto Completo: | https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105 |
Resumo: | The objective of this study is to create a ranking of steel and metal companies listed on the São Paulo Stock Exchange based on its financial performance and balance using the method of analytic hierarchical process (AHP). This research is characterized as descriptive, conducted through desk research, because the use of financial statements for data collection and quantitative approach for the application of AHP. We used indicators of liquidity, indebtedness, activity and profitability, derived from our consolidated financial statements obtained from the website of the Brazilian Securities Commission (CVM). Using these indicators, were established annual rankings and, from these, the general rankings for each group: liquidity, indebtedness, activity and profitability. It was found that the Tekno and Ferbasa companies occupy the top positions in liquidity indicators and debt, Mangels, Aços Villares and Usimimas occupy the top positions in activity and profitability indicators. The companies that had the highest degree of liquidity does not stand out with the highest degree of profitability and vice versa. After analyzing the general rankings was established a final ranking and it was found that the Tekno and Ferbasa that stood out in liquidity indicators and debt and had significant positions in profitability indicators, occupied the top positions. |
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Revista Brasileira de Contabilidade e Gestão |
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AHP method in the analysis of the financial statements of companies in the metal-mechanical sectorMétodo AHP en el análisis de los estados contables de las empresas del sector metalmecánicoMétodo AHP na análise das demonstrações contábeis das empresas do setor metal-mecânicoanálise das demonstrações contábeisdesempenhoAHPanalysis of the financial statemenstperformance AHPanálisis de estados financierosactuaciónAHPThe objective of this study is to create a ranking of steel and metal companies listed on the São Paulo Stock Exchange based on its financial performance and balance using the method of analytic hierarchical process (AHP). This research is characterized as descriptive, conducted through desk research, because the use of financial statements for data collection and quantitative approach for the application of AHP. We used indicators of liquidity, indebtedness, activity and profitability, derived from our consolidated financial statements obtained from the website of the Brazilian Securities Commission (CVM). Using these indicators, were established annual rankings and, from these, the general rankings for each group: liquidity, indebtedness, activity and profitability. It was found that the Tekno and Ferbasa companies occupy the top positions in liquidity indicators and debt, Mangels, Aços Villares and Usimimas occupy the top positions in activity and profitability indicators. The companies that had the highest degree of liquidity does not stand out with the highest degree of profitability and vice versa. After analyzing the general rankings was established a final ranking and it was found that the Tekno and Ferbasa that stood out in liquidity indicators and debt and had significant positions in profitability indicators, occupied the top positions.El objetivo de este estudio es crear un ranking de las empresas siderúrgicas y metalúrgicas listadas en la Bolsa de Valores de São Paulo con base en su desempeño económico-financiero y patrimonial utilizando el método de análisis jerárquico de procesos (AJP). Esta investigación se caracteriza por ser descriptiva, realizada por medio de una investigación documental, debido a la utilización de estados contables para la recopilación de datos y un enfoque cuantitativo mediante la aplicación del método AHP. Se utilizaron indicadores de liquidez, endeudamiento, actividad y rentabilidad, extraídos de los estados contables consolidados obtenidos del sitio web de la Comisión de Valores Mobiliarios (CVM). Con estos indicadores en manos, se establecieron rankings anuales y, a partir de estos, los rankings generales con relación a cada grupo: liquidez, endeudamiento, actividad y rentabilidad. Se verificó que las empresas Tekno y Ferbasa ocupan las primeras posiciones en los indicadores de liquidez y endeudamiento, y Mangels, Aços Villares y Usimimas se destacan en los indicadores de actividad y rentabilidad. Las empresas que presentaban el mayor grado de liquidez no se destacaron con el mayor grado de rentabilidad y viceversa. Tras analizar los rankings generales, se estableció un ranking final y se constató que Tekno y Ferbasa, que se destacaron en los indicadores de liquidez y deuda y tuvieron posiciones significativas en indicadores de rentabilidad, ocuparon las primeras posiciones.O objetivo deste estudo é criar um ranking das empresas de siderurgia e metalurgia listadas na Bolsa de Valores de São Paulo com base em seu desempenho econômico-financeiro e patrimonial utilizando o método de análise hierárquica de processos (AHP). Esta pesquisa caracteriza-se como descritiva, realizado por meio de pesquisa documental, devido a utilização das demonstrações contábeis para coleta de dados e abordagem quantitativa pela aplicação do método AHP. Utilizou-se indicadores de liquidez, endividamento, atividade e rentabilidade, extraídos das demonstrações contábeis consolidadas obtidas no sítio da Comissão de Valores Mobiliários (CVM). De posse destes indicadores, foram estabelecidos rankings anuais e, a partir destes, os rankings gerais em relação a cada grupo: liquidez, endividamento, atividade e rentabilidade. Verificou-se que as empresas Tekno e Ferbasa ocupam as primeiras posições nos indicadores de liquidez e endividamento e a Mangels, a Aços Villares e a Usimimas se destacam nos indicadores de atividade e rentabilidade. As empresas que apresentavam o mais alto grau de liquidez não se destacaram com o mais alto grau de rentabilidade e vice-versa. Após a análise dos rankings gerais foi estabelecido um ranking final e constatou-se que a Tekno e a Ferbasa que se destacaram nos indicadores de liquidez e endividamento e tiveram posições significativas nos indicadores de rentabilidade, ocuparam as primeiras posições.Universidade do Estado de Santa Catarina — UDESC2016-04-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/231641900405201510510.5965/2764747104072015105Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 105-119Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 105-119Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 105-1192764-747110.5965/231641900405reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105/5190Copyright (c) 2016 Adriana Kroenke, Nelson Heinhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessKroenke, AdrianaHein, Nelson2023-09-19T12:45:30Zoai::article/6068Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-19T12:45:30Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false |
dc.title.none.fl_str_mv |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector Método AHP en el análisis de los estados contables de las empresas del sector metalmecánico Método AHP na análise das demonstrações contábeis das empresas do setor metal-mecânico |
title |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector |
spellingShingle |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector Kroenke, Adriana análise das demonstrações contábeis desempenho AHP analysis of the financial statemenst performance AHP análisis de estados financieros actuación AHP |
title_short |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector |
title_full |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector |
title_fullStr |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector |
title_full_unstemmed |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector |
title_sort |
AHP method in the analysis of the financial statements of companies in the metal-mechanical sector |
author |
Kroenke, Adriana |
author_facet |
Kroenke, Adriana Hein, Nelson |
author_role |
author |
author2 |
Hein, Nelson |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Kroenke, Adriana Hein, Nelson |
dc.subject.por.fl_str_mv |
análise das demonstrações contábeis desempenho AHP analysis of the financial statemenst performance AHP análisis de estados financieros actuación AHP |
topic |
análise das demonstrações contábeis desempenho AHP analysis of the financial statemenst performance AHP análisis de estados financieros actuación AHP |
description |
The objective of this study is to create a ranking of steel and metal companies listed on the São Paulo Stock Exchange based on its financial performance and balance using the method of analytic hierarchical process (AHP). This research is characterized as descriptive, conducted through desk research, because the use of financial statements for data collection and quantitative approach for the application of AHP. We used indicators of liquidity, indebtedness, activity and profitability, derived from our consolidated financial statements obtained from the website of the Brazilian Securities Commission (CVM). Using these indicators, were established annual rankings and, from these, the general rankings for each group: liquidity, indebtedness, activity and profitability. It was found that the Tekno and Ferbasa companies occupy the top positions in liquidity indicators and debt, Mangels, Aços Villares and Usimimas occupy the top positions in activity and profitability indicators. The companies that had the highest degree of liquidity does not stand out with the highest degree of profitability and vice versa. After analyzing the general rankings was established a final ranking and it was found that the Tekno and Ferbasa that stood out in liquidity indicators and debt and had significant positions in profitability indicators, occupied the top positions. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-04-25 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105 10.5965/2764747104072015105 |
url |
https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105 |
identifier_str_mv |
10.5965/2764747104072015105 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015105/5190 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Adriana Kroenke, Nelson Hein https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Adriana Kroenke, Nelson Hein https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
publisher.none.fl_str_mv |
Universidade do Estado de Santa Catarina — UDESC |
dc.source.none.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 105-119 Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 105-119 Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 105-119 2764-7471 10.5965/231641900405 reponame:Revista Brasileira de Contabilidade e Gestão instname:Universidade do Estado de Santa Catarina (UDESC) instacron:UDESC |
instname_str |
Universidade do Estado de Santa Catarina (UDESC) |
instacron_str |
UDESC |
institution |
UDESC |
reponame_str |
Revista Brasileira de Contabilidade e Gestão |
collection |
Revista Brasileira de Contabilidade e Gestão |
repository.name.fl_str_mv |
Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC) |
repository.mail.fl_str_mv |
rbceg.ceavi@udesc.br || paulo.barth@udesc.br |
_version_ |
1797048020462731264 |